This study projects estimates of changes in State tax patterns resulting from the implementation of a modified foundation grant and a percentage equalizing grant. The resulting estimates show increased progressivity of the State tax structure under both types of grants. (Author)

Equity must be viewed in terms of the pupils to be served in the schools, the citizens who support the schools, and general society which reaps the benefits from the public schools. Various sections of this pamphlet address themselves to the philosophical bases of the public schools, some of the directions provided by the courts, current financing…

The rationale of power equalization approaches are explored, and the advantages, shortcomings, and details of operation are examined. A power equalization bill proposed by the Ohio Legislature is analyzed in terms of projected costs, impact on educational programs, and to bring out problems of grafting power equalization programs onto existing…

The partial financing of New York State's public schools with a state-mandated tax coupled with state aid based upon county or regional wealth rather than local district wealth would provide greater equalization of both revenues and expenditures of school districts than does the present law. A comparable increase in state aid appropriations under…

Describes some of the major trends and developments in Canadian school finance and discusses some of the key school finance issues presently facing provincial governments. (Author/JG)

This handbook is designed to assist school board members and school administrators in dealing with school management issues and problems. The first chapter provides a historical review of public school finance. The next three chapters deal with the source of public education funding, the general nature of local taxing authority, and the manner in…

The first part of this document (and Appendix A) focuses on New Jersey as a microcosm of the problems, questions, and issues involved in revising the existing system of how school costs are paid. New Jersey is particularly suited for such analysis because for years it depended heavily on the local school property tax, to an even greater extent…

Illinois' education finance plan is described in the first of this report's two chapters, and the second chapter considers the finance plan's equity. Chapter 1 covers the state's Resource Equalizer Aid Program and the tax revenue it guarantees districts; the calculation of maximum tax guarantees and local shares; the apportionment of state aid;…

Part of a series on state education finance, this manual is intended to help Missouri educators, legislators, and citizens understand school finance reform by providing them with an overview of Missouri's financial aid to public elementary and secondary schools and by exploring selected issues in financial equity in education. The first chapter…

The Tennessee School Finance Equity Study was begun in 1978 to review the equity and adequacy of Tennessee's Public School Finance Program. Changes in the structure of the Tennessee Foundation Program (TFP) did achieve greater equity in the amount of funds local districts obtained from the foundation program even though the residence of the…

The formulas used to determine the financial support available to Minnesota's school districts from the state are presented in this booklet along with examples of their application in a hypothetical district. The booklet first reviews a number of terms used in discussing Minnesota's aid program, then describes the foundation programs and…

In describing how the present Texas school finance system actually works, this report considers the historical development of the finance system, provides a breakdown of how money is allocated among and between school districts, and examines the problem of who pays for the schools. The foundation program, other State aid, enrichment, and the…

Evidence derived from data accumulated under Vermont's Foundation Plan demonstrates that school district property value is a secondary determinant of school spending level, compared with other factors: the nonresident portion of the property-tax base, resident income, and residents' perceived school-tax burden as a percent of income. (Contains 13…